Tottenham are willing to break their transfer record twice this summer in their pursuits of Giovani Lo Celso from Real Betis and Tanguy Ndombele from Lyon.
Spurs need midfield reinforcements after suffering a number of injuries last season, with Harry Winks and Moussa Sissoko both spending considerable spells out on the touchlines with varying niggles.
They also insist a deal can be done for Ndombele, who is rated at approximately £71m by Lyon. However, Spurs do not intend to pay the Frenchman's full asking price.
The north London side are also unwilling to pay Betis the £88.5m release clause that is in Lo Celso's contract.
If both transfers take place they are likely to eclipse the £42m current club-record fee that was paid to Ajax for defender Davinson Sánchez in 2017.
La Liga side Atlético Madrid have emerged in recent days as a contender to sign Lo Celso and have made a £49m bid for the 23-year-old. The midfielder, who is currently on international duty with Argentina at the Copa America, remains Tottenham's priority.
Despite Atlético's interest, Tottenham are confident that Lo Celso wants to join them this summer.
After not making a single signing in the last two transfer windows, manager Mauricio Pochettino wants the club to spend money in the transfer market this summer in order to close the gap on Manchester City and Liverpool.
Pochettino is targeting midfield as an area to bolster, with Christian Eriksen and Victor Wanyama linked with exits this summer. However, after Real Madrid walked away from a deal for Eriksen, it is still possible that the Dane could sign a new contract and remain at the club.
Tottenham failed to replace Mousa Dembélé after the Belgian left for the Chinese Super League last January.